# Finance Act 2013, Paragraph 21


In section 918(1) (manufactured dividends on UK shares: REITs), for paragraph (a) substitute—
“(a) a person pays a manufactured payment as mentioned in section 614ZC(1) and the amount payable is representative of a dividend (a “manufactured dividend”), and”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-29/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.